TMI Blog2020 (4) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... l has decided the issue involved in appeal on merits, as well as the legal issue taken by the assessee challenging validity of reopening of assessment u/s 147 of the I.T.Act, 1961. Although, the Tribunal has passed ex-parte order for non appearance of the assessee on the date of hearing, but fact remains that the issues raised in appeal has been decided on merits, including legal ground taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Kumar Padmapani Bora, DR ORDER PER G MANJUNATHA: AM The assessee has filed these two miscellaneous applications u/s 254(2) of the I.T.Act, 1961 against the order of the Tribunal, dated 28/06/2019 in ITA No s.3434 3435/Mum/2016 for AY s 2009-10 and 2010-11. 2. The assessee has narrated facts and mistakes stated to be apparent on record in order of the Tribunal for both AY s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of personal appearance on various grounds and even ground of lime barred assessment underground D(2) has remained undecided. 5. It is respectfully submitted prayed that the said order may be recalled providing the assesee an opportunity of being heard so as to enable the assesse to participate in the proceedings. 3. We have heard both the parties and perused the miscellaneous a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akes out a case of reasonable cause for not attending the hearing. In this case, the assessee has failed out make out a case of reasonable cause, which can be considered to recall order. Therefore, we are of the considered view that there is no merit in miscellaneous applications filed by the assessee, which can be rectified u/s 254(2) of the I.T.Act, 1961. Hence, the miscellaneous applications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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